RUS CB Updated Chart of Accounts


On May 8, RUS CB proposed ordinance updating the chart of accounts.


  • RUS CB issued draft changes to reg 809-P on chart of accounts for credit institutions based on law 86-FZ Article 4, paragraph 14 and law 402-FZ Article 21, Part 6.
  • Consultation documents are only available on RUS CB website until comment deadline.
  • Summary
  • The proposed ordinance aims to update regulation 809-P and it excludes requirement of accounting of balance sheet accounts 30430/30431 from the the Chart of Accounts.
  • Includes amendment to introduce a new account for the disposal of precious stones.
  • Effectiveness
  • Comments and feedback are expected by May 21, 2024.
  • Oct. 2024 Ord Issued
  • On Oct. 11, 2024, RUS CB issued ordinance 6833-U amending regulation 809-P in force Jan. 1, 2025, except for certain articles which are in force from Mar. 1, 2025.

Regulators RUS CB
Entity Types Bank
Reference PR 10/11/2024; Ord 6833-U, 9/2/2024; CP, 5/8/2024, Reg 809-P, 11/24/2022;
Functions Accounting; Compliance; Financial; Legal; Reporting; Risk; Treasury
Countries Russia
Category
State
Products Banking; Commodities
Regions EMEA
Rule Type Final
Rule Date 5/8/2024
Effective Date 1/1/2025
Rule Id 211373
Linked to N/A
Reg. Last Update 10/11/2024
Report Section International

Last substantive update on 10/15/2024